https://www.taxtmi.com/caselaws?id=23775 The High Court ruled in favor of the assessees in a case concerning the interpretation of double income-tax relief under section 91 of the Income-tax Act. The Court held that the relief should be proportionately distributed between Indian and foreign income to determine the net tax due on foreign income. Additionally, the Court allowed the refund of excess tax paid in advance by the assessees in relation to their Indian income, disagreeing with the Department's argument that section 220(7) did not mandate refunds. The High Court upheld the Tribunal's decisions in both matters, supporting the assessees' claims. en-us Thu, 22 Dec 1988 00:00:00 +0530 Thu, 14 Jan 2010 11:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23775 The High Court ruled in favor of the assessees in a case concerning the interpretation of double income-tax relief under section 91 of the Income-tax Act. The Court held that the relief should be proportionately distributed between Indian and foreign income to determine the net tax due on foreign income. Additionally, the Court allowed the refund of excess tax paid in advance by the assessees in relation to their Indian income, disagreeing with the Department's argument that section 220(7) did not mandate refunds. The High Court upheld the Tribunal's decisions in both matters, supporting the assessees' claims. Case-Laws Income Tax Thu, 22 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23775